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Evaluation on Implementation of Whistleblowing System in State Development Audit Agency

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  • Atika Zarefar
  • Tobi Arfan
  • Arumega Zarefar

Abstract

The purpose of this study is to measure the effectiveness of institutional whistleblowing systems. The method used is quantitative descriptive. In this study, the sample used was the user of the whistleblowing system of the Financial and Development Supervisory Agency (BPKP), especially internal users. The data used in this study is the results of questionnaire data that has been distributed and filled out by BPKP employees. The questionnaire was designed based on Theory of Planned Behavior. The results of this study are in the form of a questionnaire design and the level of effectiveness of the whistleblowing system at BPKP. By using the Theory of Planned Behavior, there are three important aspects underlying the effectiveness of the whistleblowing system, namely the training and communication aspects, aspects of transformational leadership, and aspects of top management support. The level of effectiveness of the whistleblowing system at BPKP, especially internal whistleblowing, is 62.8%. The effectiveness level of 62.8% reflects that the whistleblowing system at BPKP is quite effective.

Suggested Citation

  • Atika Zarefar & Tobi Arfan & Arumega Zarefar, 2020. "Evaluation on Implementation of Whistleblowing System in State Development Audit Agency," International Business Research, Canadian Center of Science and Education, vol. 13(5), pages 113-113, May.
    • Handle: RePEc:ibn:ibrjnl:v:13:y:2020:i:5:p:113
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    References listed on IDEAS

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    1. Shanthy Rachagan & Kalaithasan Kuppusamy, 2013. "Encouraging Whistle Blowing to Improve Corporate Governance? A Malaysian Initiative," Journal of Business Ethics, Springer, vol. 115(2), pages 367-382, June.
    2. Nielsen, Richard P., 2010. "High-Leverage Finance Capitalism, the Economic Crisis, Structurally Related Ethics Issues, and Potential Reforms," Business Ethics Quarterly, Cambridge University Press, vol. 20(2), pages 299-330, April.
    3. Julia Zhang & Randy Chiu & Liqun Wei, 2009. "Decision-Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications," Journal of Business Ethics, Springer, vol. 88(1), pages 25-41, April.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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